Rate of depeciation???

You can treat Telephones and mobile phones as funiture if the following condtions are satisfied.

• Your telecom equipment can be depreciated once you use it for work or as a tool in your business. You may not claim a special deduction allowance, though, if you are not using this equipment mostly for work. That is, if you are not using it more than half of your time.
• The telephone must last more than a year since its first use.
• Your telephone should be something that is able to get worn out, or outdated.
• Apply 10%.
  
  
  and treat borewells as plant & machinery,thus depreciate @ 15%.